A&B Service: what changed
A&B Service
Largest movements
- Cash +€19,896
up €19,896 (+32.8%), from €60,633 to €80,530
mainly Net result for the year (+€15,292) and Trade debts (+€9,571)
- Tangible fixed assets +€4,107
up €4,107 (+138%), from €2,976 to €7,083
- Receivables within one year +€2,042
up €2,042 (+12.7%), from €16,098 to €18,140
of which Trade receivables: +€1,987
- Reserves +€15,292
up €15,292 (+52.8%), from €28,948 to €44,240
- Trade debts +€9,571
up €9,571 (+1,404%), from €682 to €10,252
- Other debts +€1,283
up €1,283 (+4.5%), from €28,794 to €30,078
- Gross operating margin -€7,037
down €7,037 (-25.0%), from €28,151 to €21,113
- Depreciation -€371
down €371 (-15.5%), from €2,388 to €2,017
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,458 | €106,503 | +€26,045 | +32.4% |
| Fixed assets | 21/28 | €3,726 | €7,833 | +€4,107 | +110% |
| Tangible fixed assets | 22/27 | €2,976 | €7,083 | +€4,107 | +138% |
| Furniture and vehicles | 24 | €2,976 | €7,083 | +€4,107 | +138% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €76,732 | €98,670 | +€21,938 | +28.6% |
| Amounts receivable within one year | 40/41 | €16,098 | €18,140 | +€2,042 | +12.7% |
| Trade receivables | 40 | €15,298 | €17,285 | +€1,987 | +13.0% |
| Other amounts receivable | 41 | €801 | €855 | +€54 | +6.8% |
| Cash at bank and in hand | 54/58 | €60,633 | €80,530 | +€19,896 | +32.8% |
| Total equity and liabilities | 10/49 | €80,458 | €106,503 | +€26,045 | +32.4% |
| Equity | 10/15 | €47,548 | €62,840 | +€15,292 | +32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,948 | €44,240 | +€15,292 | +52.8% |
| Distributable reserves | 133 | €28,948 | €44,240 | +€15,292 | +52.8% |
| Amounts payable | 17/49 | €32,910 | €43,663 | +€10,753 | +32.7% |
| Amounts payable within one year | 42/48 | €32,910 | €43,663 | +€10,753 | +32.7% |
| Trade debts | 44 | €682 | €10,252 | +€9,571 | +1,404% |
| Suppliers | 440/4 | €682 | €10,252 | +€9,571 | +1,404% |
| Taxes, remuneration and social security | 45 | €3,434 | €3,333 | -€101 | -2.9% |
| Taxes | 450/3 | €1,434 | €3,133 | +€1,699 | +118% |
| Remuneration and social security | 454/9 | €2,000 | €200 | -€1,800 | -90.0% |
| Other amounts payable | 47/48 | €28,794 | €30,078 | +€1,283 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,388 | €2,017 | -€371 | -15.5% |
| Other operating charges | 640/8 | €1,458 | €1,398 | -€60 | -4.1% |
| Non-recurring operating charges | 66A | - | €376 | +€376 | |
| Gross operating margin | 9900 | €28,151 | €21,113 | -€7,037 | -25.0% |
| Operating profit (loss) | 9901 | €24,305 | €17,323 | -€6,982 | -28.7% |
| Financial income | 75/76B | €9 | €8 | -€2 | -17.0% |
| Recurring financial income | 75 | €9 | €8 | -€2 | -17.0% |
| Financial charges | 65/66B | €310 | €339 | +€30 | +9.7% |
| Recurring financial charges | 65 | €310 | €339 | +€30 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €24,004 | €16,991 | -€7,014 | -29.2% |
| Income taxes | 67/77 | €1,434 | €1,699 | +€265 | +18.5% |
| Profit (loss) for the period | 9904 | €22,571 | €15,292 | -€7,279 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,571 | €15,292 | -€7,279 | -32.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.